Participation in OECD (list year):
Austria ratified the OECD Anti-Bribery Convention in 1999.
TerraLex Guide to Anticorruption Legislation
Welcome to the Terralex cross-border guide to anticorruption legislation
This guide offers information on the current regulations related anticorruption policies in various jurisdictions around the world. Please contact the listed contributors for specific questions.
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Austria TerraLex Guide to Anticorruption Legislation Guide
- Authors:
- Paul Luiki, Thomas Baumgartner, Helene Rohrauer
- Date posted:
- 18/03/2021
- Last update:
- 24/09/2026
Guidance
What is the applicable anticorruption legislation?
Austrian Criminal Code (as most recently amended by the Corruption Criminal Law Amendment Act of 2023)
What does this legislation prohibit?
Active and passive bribery, and actions in preparations for bribery are prohibited.
Does it cover bribes to foreign government officials?
Yes.
Does it cover business to business corruption?
Yes.
Are facilitation payments allowed?
No.
Can a corporation be prosecuted for acts of overseas agents, intermediaries, joint venture partners, and third parties?
Yes, if services were performed for the Austrian company and bribery was committed in order to obtain a commercial advantage for the company.
Does the legislation have extra territorial reach?
Yes.
Can Directors of a company be found personally liable?
Yes, if directors agree to active or passive bribery or knowingly allow the action to continue.
What are the sanctions for breach of the legislation for Directors and corporations?
For directors: imprisonment of up to ten years. For corporations: fine up to EUR 1.3m according to the Corporate Liability Act.
Can companies be held liable for corruption offences? If so, under which conditions?
Yes. Under the Austrian Corporate Liability Act, a company can be held liable for corruption offences if the act was committed for its benefit or if obligations concerning the company were violated. For offences committed by a decision-maker, the company is liable if the decision-maker acted unlawfully and culpably. For offences committed by a decision-maker, liability requires that the decision-maker acted unlawfully and culpably. For offences committed by an employee, corporate liability requires that the employee committed the unlawful act with the required intent or negligence and that the commission of the offence was enabled or significantly facilitated because decision-makers failed to exercise due care, in particular by omitting necessary technical, organisational or personnel measures to prevent such offences.
Is there an obligation on companies to put in place preventive measures (such as a compliance program, a whistleblowing line)? If so, what are the sanctions?
Yes. Since the implementation of the EU Whistleblower Directive through the Austrian Whistleblower Protection Act, companies with at least 50 employees are required to establish internal whistleblowing channels. Austrian law does not provide for a direct administrative penalty solely for failing to implement such channels. However, breaches of confidentiality, obstruction of reporting, or unjustified retaliation may trigger administrative fines of up to EUR 20,000, or up to EUR 40,000 for repeated violations, unless stricter penalties under other laws apply. Retaliatory measures may also give rise to civil liability.
General compliance programs are not explicitly mandated by Austrian law. However, they are strongly recommended and may be indirectly required. This may arise, inter alia, from managing directors' statutory duty of care and from the Corporate Liability Act, under which a lack of adequate preventive measures may trigger corporate criminal liability if an offense is committed by an employee.
Can the implementation of a compliance program constitute a mitigating circumstance in case of an established offense?
Yes. Under the Austrian Corporate Liability Act, compliance efforts and preventive or remedial measures may be taken into account as mitigating circumstances.
Is a corporate settlement procedure available for corruption offenses?
Austrian law does not provide for formal corporate settlement agreements in the traditional Anglo-American sense. However, Austrian law offers functionally similar mechanisms to resolve proceedings without a formal conviction, including diversionary resolutions subject to conditions such as monetary payments and prosecutorial powers to discontinue proceedings under the Austrian Corporate Liability Act.
If conditional approval is possible, what type of conditions or commitments may be imposed? Are there any consequences for failing to comply with these conditions or commitments?
The conditions imposed may include technical, organizational, or personnel-related measures designed to prevent future misconduct. If a company fails to comply with these requirements, the prosecution may terminate the diversionary resolution and resume the criminal proceedings.
Disclaimer: This guide contains summaries of general principles of law. It is not a substitute for specific legal advice and should not be relied upon in relation to the application of the law or subject matter covered.